{"id":2243,"date":"2026-02-10T10:10:14","date_gmt":"2026-02-10T03:10:14","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2243"},"modified":"2026-02-10T10:10:58","modified_gmt":"2026-02-10T03:10:58","slug":"chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/","title":{"rendered":"\uc544\uc9c1 \uc0ac\uc5c5\uc744 \uc2dc\uc791\ud558\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc18\ub0a9\ud560 \ub54c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"color: #000000;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc740 \ud588\uc9c0\ub9cc \uc2e4\uc81c\ub85c \uc6b4\uc601\ud558\uc9c0 \uc54a\ub2e4\uac00 \ud574\uc0b0 \uacfc\uc815\uc5d0\uc11c \uc608\uc0c1\uce58 \ubabb\ud55c \uc138\uae08 \uccb4\ub0a9\uacfc \ub9c9\ub300\ud55c \ubc8c\uae08\uc5d0 \uc9c1\uba74\ud558\ub294 \uc0ac\ub840\uac00 \uc810\uc810 \ub298\uc5b4\ub098\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ub78c\ub3d9 \uc9c0\uc5ed\uc758 \uca50\uaf5d\ud478\uc5c9 \uc528\uc758 \uc2e4\uc81c \uc0ac\ub840\ub97c \ubd84\uc11d\ud558\uc5ec \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc758\ubb34\uc640 2026\ub144 \ucd5c\uc2e0 \ubc8c\uce59 \uaddc\uc815\uc744 \uba85\ud655\ud788 \ud568\uc73c\ub85c\uc368 \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \uc608\ubc29\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_2245\" aria-describedby=\"caption-attachment-2245\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2245 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg\" alt=\"Thu\u0309 tu\u0323c cha\u0302\u0301m du\u031b\u0301t hie\u0323\u0302u lu\u031b\u0323c ma\u0303 so\u0302\u0301 thue\u0302\u0301 ho\u0323\u0302 kinh doanh na\u0306m 2026\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Thu-tuc-cham-dut-hieu-luc-ma-so-thue-ho-kinh-doanh-nam-2026-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2245\" class=\"wp-caption-text\">2026\ub144 \uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ud3d0\uc9c0\ud558\ub294 \uc808\ucc28.<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\" >\uc138\uae08 \ub4f1\ub85d \uc758\ubb34\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \ubc95\uc801 \uc704\ud5d8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\" >\ud589\uc815\uc138 \uc704\ubc18\uc5d0 \ub300\ud55c \uae30\ud55c \ubc0f \ubc8c\uce59 \uad00\ub828 \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\" >\ubd88\uac00\ud56d\ub825\uc73c\ub85c \uc778\ud55c \ubc8c\uae08 \uba74\uc81c \ub610\ub294 \uac10\uba74 \uc870\uac74<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\" >\uc601\uc5c5\uc744 \uc911\ub2e8\ud558\uace0 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud558\ub294 \uc808\ucc28.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/chua-kinh-doanh-van-phai-nop-thue-khi-tra-giay-phep\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_phap_ly_khi_bo_quen_nghia_vu_dang_ky_thue\"><\/span><span style=\"color: #000000;\">\uc138\uae08 \ub4f1\ub85d \uc758\ubb34\ub97c \uc18c\ud640\ud788 \ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \ubc95\uc801 \uc704\ud5d8.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ubc1b\uc740 \ud6c4, \uc2e4\uc81c \uc601\uc5c5\uc744 \uc2dc\uc791\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uc73c\ubbc0\ub85c \uc138\uae08 \uad00\ub828 \uc808\ucc28\ub97c \uc644\ub8cc\ud560 \ud544\uc694\uac00 \uc5c6\ub2e4\uace0 \uc0dd\uac01\ud558\uc5ec \uc548\uc77c\ud574\uc9c0\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c30\uc870\uc5d0 \ub530\ub974\uba74, \ub0a9\uc138\uc790\ub294 \uc0dd\uc0b0 \ub610\ub294 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc2dc\uc791\ud558\uae30 \uc804, \ub610\ub294 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d\uc744 \ucde8\ub4dd\ud55c \uc9c1\ud6c4\uc5d0 \ubc18\ub4dc\uc2dc \uc138\uae08 \ub4f1\ub85d\uc744 \ud558\uace0 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ubc1c\uae09\ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"color: #000000;\">\ub78c\ub3d9\uc131\uc5d0 \uac70\uc8fc\ud558\ub294 \uca50\uaf5d\ud478\uc5c9 \uc528\uc758 \uc0ac\ub840\uac00 \ub300\ud45c\uc801\uc778 \uc608\uc785\ub2c8\ub2e4. \uadf8\ub294 2020\ub144 9\uc6d4 6\uc77c\uc5d0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ud588\uc9c0\ub9cc, \uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0 \ub54c\ubb38\uc5d0 \uc2e4\uc81c\ub85c \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud55c \uc801\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. 2026\ub144 \ucd08, \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc18\ub0a9\ud558\uae30 \uc704\ud574 \uad00\uacf5\uc11c\uc5d0 \uac14\uc744 \ub54c, \uadf8\ub294 \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ud589\uc815 \ubc8c\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c 2020\ub144\ubd80\ud130 \ud604\uc7ac\uae4c\uc9c0\uc758 \ubbf8\ub0a9 \uc138\uae08\uae4c\uc9c0 \ub0b4\uc57c \ud55c\ub2e4\ub294 \ud1b5\ubcf4\ub97c \ubc1b\uace0 \ud070 \ucda9\uaca9\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \uc18c\uc2dd\ud1b5\uc5d0 \ub530\ub974\uba74\u2026 <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"\ub110\" href=\"https:\/\/www.luatvietnam.net\/vn\/chua-kinh-doanh-van-phai-hoan-tat-nghia-vu-thue-khi-tra-giay-phep-gdpl45935.html\" target=\"_blank\" rel=\"noopener\">\ubca0\ud2b8\ub0a8 \ubc95<\/a><\/span>, \uc815\ud574\uc9c4 \uae30\uac04 \ub0b4\uc5d0 \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc544 \uc9c0\ub09c 5\ub144\uac04 \uc138\uae08 \uccb4\ub0a9\uc561\uc774 \ubc1c\uc0dd\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_han_va_xu_phat_vi_pham_hanh_chinh_thue\"><\/span><span style=\"color: #000000;\">\ud589\uc815\uc138 \uc704\ubc18\uc5d0 \ub300\ud55c \uae30\ud55c \ubc0f \ubc8c\uce59 \uad00\ub828 \uaddc\uc815.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">2019\ub144 \uc138\ubb34\ud589\uc815\ubc95 \uc81c33\uc870 2\ud56d\uc5d0 \ub530\ub974\uba74, \uc138\ubb34\ub2f9\uad6d\uc5d0 \uc9c1\uc811 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc744 \ud558\ub294 \ub0a9\uc138\uc790\uc758 \uacbd\uc6b0 \uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d \ubc1c\uae09\uc77c\ub85c\ubd80\ud130 10\uc601\uc5c5\uc77c \uc774\ub0b4\uc5d0 \ub4f1\ub85d\uc744 \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4. 2025\ub144 \ub9d0\uc5d0 \ubc1c\ud6a8\ub41c \uc2dc\ud589\ub839 125\/2020\/ND-CP \ubc0f 310\/2025\/ND-CP\uc5d0 \ub530\ub77c, \ub4f1\ub85d \uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 \uc5c4\uc911\ud55c \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"color: #000000;\">\uad6c\uccb4\uc801\uc73c\ub85c, \uc815\ud574\uc9c4 \uae30\ud55c\uc778 91\uc77c \uc774\uc0c1 \uacbd\uacfc \ud6c4 \uc138\uae08 \ub4f1\ub85d\uc744 \ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5\uc790\uc758 \uacbd\uc6b0 600\ub9cc \ub3d9\uc5d0\uc11c 1,000\ub9cc \ub3d9\uc5d0 \uc774\ub974\ub294 \ubc8c\uae08\uc774 \ubd80\uacfc\ub429\ub2c8\ub2e4. 2020\ub144 125\ud638 \uc2dc\ud589\ub839 \uc81c7\uc870\uc5d0 \uba85\uc2dc\ub41c \ubc8c\uae08 \ubd80\uacfc \uc6d0\uce59\uc5d0 \ub530\ub77c, \uc138\ubb34\ub2f9\uad6d\uc740 \ubc8c\uae08 \ubc94\uc704\uc758 \ud3c9\uade0\uc561(800\ub9cc \ub3d9)\uc744 \uacc4\uc0b0\ud569\ub2c8\ub2e4. \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uac10\uacbd \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub9cc \ucd5c\uc18c \ubc8c\uae08\uc778 600\ub9cc \ub3d9\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_mien_giam_tien_phat_do_bat_kha_khang\"><\/span><span style=\"color: #000000;\">\ubd88\uac00\ud56d\ub825\uc73c\ub85c \uc778\ud55c \ubc8c\uae08 \uba74\uc81c \ub610\ub294 \uac10\uba74 \uc870\uac74<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\ud478\uc639 \uc528\ub294 \ub2f9\uad6d\uc5d0 \uc81c\ucd9c\ud55c \ud0c4\uc6d0\uc11c\uc5d0\uc11c \uacbd\uc81c\uc801 \uc5b4\ub824\uc6c0\uacfc \uac00\uc871\uc758 \uace0\ud1b5\uc744 \uc774\uc720\ub85c \uc120\ucc98\ub97c \ud638\uc18c\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2dc\ud589\ub839 125\/2020\/ND-CP \uc81c43\uc870 \ubc0f \uc138\ubb34\ud589\uc815\ubc95\uc5d0 \ub530\ub974\uba74, \ubc8c\uae08 \uba74\uc81c\ub294 \ub0a9\uc138\uc790\uac00 \ubd88\uac00\ud56d\ub825\uc801\uc778 \uc0c1\ud669\uc73c\ub85c \uc778\ud574 \ubb3c\uc9c8\uc801 \uc190\ud574\ub97c \uc785\uc740 \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\uc790\uc5f0\uc7ac\ud574, \ub300\uc7ac\uc559, \uc804\uc5fc\ubcd1, \ud654\uc7ac \ub610\ub294 \uc608\uc0c1\uce58 \ubabb\ud55c \uc0ac\uace0.<\/span><\/li>\n<li><span style=\"color: #000000;\">\uc815\ubd80\uac00 \uad6c\uccb4\uc801\uc73c\ub85c \uaddc\uc815\ud55c \uae30\ud0c0 \ubd88\uac00\ud56d\ub825 \uc0ac\ud0dc.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">&quot;\uaddc\uc815\uc744 \uc54c\uc9c0 \ubabb\ud588\ub2e4&quot;, &quot;\uc9c0\ubc29\uc138\ubb34\ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \uc548\ub0b4\ubb38\uc744 \ubc1b\uc9c0 \ubabb\ud588\ub2e4&quot;, \ub610\ub294 &quot;\uac1c\uc778\uc801\uc778 \uc7ac\uc815\uc801 \uc5b4\ub824\uc6c0&quot;\uacfc \uac19\uc740 \uc0ac\uc720\ub294 \uacfc\ud0dc\ub8cc \uba74\uc81c \ub610\ub294 \uac10\uba74 \uc0ac\uc720\uac00 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc138\ubb34\ub2f9\uad6d\uc740 \uc0ac\uc5c5\uc8fc\uac00 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc744 \ubc1b\uc740 \uc21c\uac04\ubd80\ud130 \uc2a4\uc2a4\ub85c \ubc95\uaddc\ub97c \uc774\ud574\ud558\uace0 \uc900\uc218\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\uc74c\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_2244\" aria-describedby=\"caption-attachment-2244\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-2244 size-full\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg\" alt=\"Quye\u0302\u0301t \u0111i\u0323nh xu\u031b\u0309 pha\u0323t vi pha\u0323m ha\u0300nh chi\u0301nh thue\u0302\u0301 ho\u0323\u0302 kinh doanh kho\u0302ng hoa\u0323t \u0111o\u0323\u0302ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong.jpg 800w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-300x188.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-768x480.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/02\/Quyet-dinh-xu-phat-vi-pham-hanh-chinh-thue-ho-kinh-doanh-khong-hoat-dong-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-2244\" class=\"wp-caption-text\">\ud734\uba74\uc0ac\uc5c5\uc790 \uac00\uad6c\uc758 \uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud574 \ud589\uc815 \ucc98\ubc8c\uc744 \ubd80\uacfc\ud558\uae30\ub85c \ud55c \uacb0\uc815.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_cham_dut_hoat_dong_va_hoan_tat_nghia_vu_thue\"><\/span><span style=\"color: #000000;\">\uc601\uc5c5\uc744 \uc911\ub2e8\ud558\uace0 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud558\ub294 \uc808\ucc28.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ubc18\ub0a9 \uc808\ucc28\ub97c \uc81c\ub300\ub85c \uc644\ub8cc\ud558\uace0 \ucd94\uac00\uc801\uc778 \uc704\ubc18\uc744 \ubc29\uc9c0\ud558\ub824\uba74 \uc0ac\uc5c5\uc8fc\ub294 \ud68c\ub78c 86\/2024\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \uc808\ucc28\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\uc138\uae08 \uc2e0\uace0 \uc758\ubb34 \uc774\ud589: \uac00\ub0b4 \uc0ac\uc5c5\uc790\ub294 \ud5c8\uac00 \ubc1c\uae09\uc77c\ubd80\ud130 \ud5c8\uac00 \uc885\ub8cc\uc77c\uae4c\uc9c0 \uc804\uccb4 \uae30\uac04\uc5d0 \ub300\ud55c \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uc218\uc775\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub354\ub77c\ub3c4 \uc601\uc5c5 \uc0c1\ud0dc\ub97c \ud655\uc778\ud558\uae30 \uc704\ud574 \uc2e0\uace0\ub294 \ud544\uc218\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li><span style=\"color: #000000;\">\uc138\uae08 \ubc0f \uc218\uc218\ub8cc \ub0a9\ubd80: \uc5ec\uae30\uc5d0\ub294 \uc5f0\uac04 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc218\uc218\ub8cc, \uc77c\uad04 \ub0a9\ubd80 \uc138\uae08(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0), \uadf8\ub9ac\uace0 \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uac04 \ub3d9\uc548 \ubc1c\uc0dd\ud55c \uc5f0\uccb4\ub8cc\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li><span style=\"color: #000000;\">\ud589\uc815\ubc8c\uae08 \ub0a9\ubd80: \ubc8c\uae08 \uc804\uc561\uc740 \ubd80\uacfc \uacb0\uc815\uc5d0 \ub530\ub77c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4(\ud478\uc639 \uc528\uc5d0 \uad00\ud55c \uacb0\uc815 \uc81c721\/QD-XPHC\ud638\uc758 \uacbd\uc6b0\uc640 \uac19\uc774).<\/span><\/li>\n<li><span style=\"color: #000000;\">\ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638 \uc720\ud6a8 \uae30\uac04 \uc885\ub8cc: \uac00\uad6c\uc8fc\uac00 \uad6d\uac00 \uc608\uc0b0\uc5d0 \ub300\ud55c \ubaa8\ub4e0 \uc7ac\uc815\uc801 \uc758\ubb34\ub97c \uc774\ud589\ud55c \ud6c4, \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uae30\uad00\uacfc \uc138\ubb34 \ub2f9\uad6d \uac04\uc5d0 \uc885\ub8cc \uc815\ubcf4\uac00 \uacf5\uc720\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><span style=\"color: #000000;\">\ub05d\ub0b4\ub2e4<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\uc0ac\uc5c5 \uc124\ub9bd \ucd08\uae30\ubd80\ud130 \uc138\uae08 \ub4f1\ub85d \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uace0 \ubd88\ud544\uc694\ud55c \uc7ac\uc815\uc801 \uc704\ud5d8\uc744 \ud53c\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b8\ub780 \uaf5d \ud478\uc639 \uc528\uc758 \uc0ac\ub840\ub294 \ucd5c\uc2e0 \uc138\ubb34 \uc815\ucc45\uc5d0 \ub300\ud55c \uc774\ud574 \ubd80\uc871\uc774 \uc218\ub144\uac04 \ub204\uc801\ub418\uc5b4 \ub9c9\ub300\ud55c \uc138\uae08 \ubd80\ub2f4\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc90d\ub2c8\ub2e4. \ubc95\uc801 \uc808\ucc28\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uac70\ub098 \ud604\ud589 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0\uc790 \ud558\uc2e0\ub2e4\uba74 \uc800\ud76c\uc758 \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0 \uc194\ub8e8\uc158\uc744 \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. <span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" title=\"\ub110\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/\">MAN \ud22c\uc790 \uc99d\uc11c<\/a><\/span> \uc2e0\uc18d\ud558\uace0 \ud6a8\uc728\uc801\uc778 \uc0c1\ub2f4 \ubc0f \uc2e0\uccad\uc11c \ucc98\ub9ac\ub97c \uc704\ud574.<\/span><\/p>\n<h3 id=\"ftoc-heading-10\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><span style=\"color: #000000;\">MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\ub3d9 43\ubc88\uac00 19A<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li aria-level=\"1\"><span style=\"color: #000000;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\ucf58\ud150\uce20 \uc81c\uc791\uc740 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \ucd1d\uad04\ud569\ub2c8\ub2e4: Mr.\u00a0<span style=\"color: #ff6600;\"><a style=\"color: #ff6600;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0<\/span>- MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c, \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00ecnh tr\u1ea1ng nhi\u1ec1u c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh nh\u01b0ng kh\u00f4ng \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, sau \u0111\u00f3 b\u1ea5t ng\u1edd b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t n\u1eb7ng khi l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111ang tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a \u00f4ng Tr\u1ea7n Quang Ph\u01b0\u01a1ng t\u1ea1i [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,122],"tags":[],"class_list":["post-2243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-chung-nhan-dang-ky-kinh-doanh"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2243"}],"version-history":[{"count":2,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2243\/revisions"}],"predecessor-version":[{"id":2247,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2243\/revisions\/2247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/2245"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}